后一国内非盈利 采取先兴步骤 集成并归档申请免责与国税局合作发现国税局可能需要6个月或甚至更长时间授予非盈利组织官方免税地位可能感到惊讶。

组织准备外出并开始筹款和接受捐款以推进任务可能不想等待那么久! 好消息是,你不一定非得去, 但也有一些需要和风险

第一,不管你是否从国税局获得免税地位,在你开始筹款前,你应该向州检察长(或等效慈善监管者)办公室查询州授权筹款注册和报告要求多州要求你注册并支付收费

Next, when fundraising, you must inform your donors that your tax-exempt status is "pending" or "in process," which means, until you receive from the IRS a favorable determination of your 501(c)(3) status, you cannot state that their donation is tax-deductible.  If the nonprofit's application is timely filed (within its first 27 months) and its exempt status is approved, exemption will be applied retroactively to the date the organization was formed, and, in that case, their donation should qualify as tax-deductible.  However, due to our existing tax laws, only about 10% of taxpayers itemize deductions and have the ability to take a charitable contribution deduction and there are other complexities regarding deduction limitations, so you should inform the donor to contact their tax advisor about taking the deduction on their return.

免税状态未获批准时, 收到的捐赠不会减税, 这可能对捐赠者有问题或不会有问题 。 关键是要在请求捐赠时对您的501(c)(3)状态透明化, 所以捐赠者完全理解捐赠可减税的不确定性 。

举个例子,贵公司可能声明大意如下:“[Organization名称]是一个非盈利公司,申请IRS识别501(c)(3)状态

接受捐助后,组织在收到有利的IRS判定前,向捐助者寄送的收据可能提供相似的合格语言并满足所有条件允许捐助者扣除慈善捐款(见见)慈善捐款-笔试)

betway必威体育条款更安全(尽管可能比较复杂)在接受国税局豁免地位前募款方式可以是财政赞助下募款-在这方面,非盈利组织501(c)(3)公共慈善接受捐款和赠款支持贵组织慈善任务-可使用综合(模式A)或预批赠款关系C-财政赞助方法,但应当由在这方面有丰富经验的律师仔细审查betway必威体育条款可阅读更多财政赞助资源页面.

追加资源

启动非盈利小技巧:免责前筹资(YouTube)

向组织提供IRS应用待处理(IRS)